Sarah Norton summarises the changes regarding real-time working of transfer pricing issues and Advanced Pricing Agreements, cost contribution agreements and share options
Steven Bone answers a question on capital allowances on freehold purchases
HMRC’s top tax official has written to MPs setting out the department’s view of the law surrounding the disclosure of taxpayer information to a Parliamentary committee.
The Court of Appeal has handed down the latest judgment in the M&S group relief case. Alison Last assesses the impact of the decision.
Robert Langston outlines how commissionaire structures operate and the resulting tax risks following the Dell and Zimmer cases.
Helen Lethaby reviews the latest developments, including anti-avoidance concerning manufactured overseas dividends.
Robert Gaut and Sarah Gabbai provide a case study setting out the tax issues for a US manufacturing group which migrates its non-US operations to the UK
Daniel Hemming on expediting the closure of an enquiry into a CT return